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SPECIAL REGULATIONS NO. 108 



FUNCTIONS OF ZONE 
PROPERTY AUDITORS 



Prepared in the office of the 
Director of Finance 



1920 




WASHINGTON 

GOVERNMENT PRINTING OFFICE 

1920 



Uonograph 



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SPECIAL REGULATIONS NO. 108. 

WAR DEPARTMENT, 
Washington, October 25, 1919. 
The following instructiona relative to the functions of zone property 
auditors are published for the information and guidance of all concerned. 
All existing orders, regulations, or instructions in conflict with these 
regulations are rescinded. 
[132.3, A. G. O.] 

By order op the Secretary of War: 

PEYTON C. MARCH, 
General, Chief of Staff. 
Official: 

P. C. HARRIS, 

The Adjutant General. 

(2) 



f»^ Of -* 
'i<» 1920 



M 

cs 

5 



TABLE OF CONTENTS. 



Section. Paragraph. 

I. Definition of "supply officer" and "property officer" 1 

II. Status of zone property auditors and assistant auditors 2-8 

III. Scope of duties in general 9-14 

IV. Method of auditing stock record cards 15-20 

V. Method of auditing property loan cards 21-25 

VI. Method of auditing contracts 26-35 

VII. Rendition of reports 36-37 

(3) 



FUNCTIONS OF ZONE PROPERTY AUDITORS. 



Section I. 



DEFINITION OF "SUPPLY OFFICER" AND "PROPERTY 
OFFICER." 

1. (a) Supply oflB.cer, — Wherever the expression "supply officer" 
is used herein, it will be taken to include post or camp ordnance officers, 
constructing quartermasters, and any other purchasing, receiving, supply- 
ing, er issuing agencies. 

(6) Property oflBlcer.— Wherever the expression "property officer" 
ia used herein, it will be understood to include any commissioned officer, 
enlisted man, or ci\ilian, designated by proper authority to receive and 
accoimt for property of the War Department, issued to him for his own use, 
or that of an organization under his control, a bureau or department of the 
Government, school, college, rifle club, or other instrumentality to which 
property ia issued in accordance with law or regulations. 

(5) 



Section II. 

STATUS OF ZONE PROPERTY AUDITORS AND ASSISTANT 

AUDITORS. 

2. Zone property auditors, including authorized assistants, are, for pur- 
poses of administration, including personnel, reports and returns, office 
space and supplies, travel orders, and leaves of absence, a part of the zone 
finance office to which assigned. 

3. An assistant property auditor on duty at a deputy zone finance office 
is, for all purposes as prescribed in preceding paragraph, except for the 
issuance of travel orders and the granting of leaves of absence, a part of 
the deputy zone finance office to which assigned. All travel orders and 
leaves of absence will emanate from the zone finance office. 

4. All zone property auditors are directly under the office of the Director 
of Finance for instructions as to their technical duties, and are authorized 
to correspond directly with the Director of Finance with respect to such 
duties. 

5. Assistant property auditors, whether on duty at a zone or deputy 
zone finance office, will be under the control of the zone property auditor 
of the zone in which located. 

6. Official correspondence of assistant property auditors, intended for, 
or requiring action of, higher authority, will in all cases be submitted 
through proper channels. 

7. Where property accounts, or contracts, are audited by assistant prop- 
erty auditors, the prescribed fonns used in connection therewith will be 
prepared, accomplished, and signed by the assistant auditor, and the copies 
of such reports submitted through the zone property auditor. 

8. Assistant property auditors will, whether on duty at a zone or deputy 
zone finance office, promptly report daily, to the zone property auditor, all 
their activities, in order that the same may be incorporated in the weekly 
report of operations within each zone. 

(6) 



Section III. 
SCOPE OF DUTIES IN GENERAL. 

9. Zone property auditors ^vill maintain separate and distinct files of 
data pertaining to the various stock record accounts, property loan records, 
and contract audit records within their respective zones. These files will 
contain shipping tickets, receiving reports covering purchases, over, short, 
and damaged reports, reports of survey, daily reports of charge and cash 
sales, certificates of audit, reports on audit of contracts, working sheets, 
list of balances, and such other copies of forms or pertinent data that may 
be submitted. They will also familiarize themselves with the current sys- 
tem of property accounting, including methods and forms used in connec- 
tion therewith, to the extent of being able to intelligently impart informa- 
tion, instruct and advise, when necessary. 

10. A file of shipping tickets will be maintained, divided into two sec- 
tions, one containing shipping tickets received fi'om consignor for which no 
corresponding shipping tickets have been received from consignee; the 
other containing shipping tickets, both copies of which have been received 
and matched against one another. 

11. If the completed copy of shipping ticket is not received within 15 
days after receipt of the consignor's copy, a letter will be forwarded to 
consignee requesting that completed copy of shipping ticket be expedited. 
This method will be pursued, and repeated when necessary, with a view 
of obtaining the required completed copy of shipping ticket. 

12. Zone property auditors will visit the several depots, posts, stations, 
camps, or other agencies within their respective zones, at irregular inter- 
vals, and audit the various stock record accounts and property loan records 
(see subparagraph "A" of paragraph 3, Circular No. 131, War Department, 
1918). Certificate of audit will be rendered on prescribed form. 

13. In cases where the United States Government furnishes any or all 
material on contracts, zone property auditors will audit such contractors' 
accounts. Report of audit will be rendered on prescribed form. 

14. When a zone property auditor receives copies of over, short, and dam- 
aged reports from the consignee, he will forward one copy to the property 
auditor of the zone in which the consignor is located. 

(7) 



Section IV. 
METHOD OF AUDITING STOCK RECORD CARDS. 

15. Before proceeding to any station for the purpose of auditing stock 
record cards, lie will withdraw from the files of his office, and take with him, 
the copies of all forms and data, outlined in paragraph 9 hereof, pertaining 
to the accounts of the station where audit is to be made. 

16. Prior to arri^-al at any station, the auditor will prepare, for his exclu- 
sive information, a memorandum of various articles, selected at random, 
pertaining to a given stock record account of which items an immediate 
physical check will be made. 

17. After arrival at a station, and immediately following the usual brief 
formalities incident to the customs of the service, the auditor will proceed 
at once to inventory in the following manner, viz: 

a. Ascertain the number and date of last shipping ticket covering out- 
going supplies, and serial numlDor and date of last receiving report covering 
incoming supplies. This method is necessary' in order to verify amounts 
shown on stock record cards, and also to arrive at a convenient stopping 
point for balance. * 

b. Inventory the specially selected items upon which an immediate 
physical check is to be made. 

c. Proceed to audit stock record cards by checking the list of balances 
as shown by the last audit. 

d. Check all duly authorized papers filed in support of all debits and 
credits; compare corresponding entries on stock record cards, and verify the 
additions and deductions in balance column, with particular attention to 
any erasures or corrections. 

e. The quantities of supplies as shown by physical inventory will be 
compared with balances of the same items as shown on stock record cards. 

/. If a shortage is found to exist, the proper commissioned officer will be 
requested to immediately adjust the stock record cards by means of an over, 
short, and damaged report, and to institute a report of survey. 

g. If a surplus is found to exist, the proper commissioned officer will be 
requested to immediately institute an over, short, and damaged report, 
taking up the surplus and posting same to stock record cards. There will be 
entered in the body of all over, short, and damaged reports thus instituted 
the notation "Found at post." 

h. If discrepancies other than shortages or surpluses of any nature are 
found to exist, the proper commissioned officer will be requested to take 
immediate action necessary to correct such discrepancies. 

i. If shortage, surplus, or other discrepancy is found to exist, the auditor 
will enter on his certificate of audit a brief statement of such difference, with 
notation of action taken to adjust same. 

j. Upon completion of an audit a separate list of actual balances will be 
prepared by the auditor for file in his office to be used as a basis for subse- 

(8) 



quent audit. This list will bear the same date, as of date of audit, and will 
show serial number and date of last shipping ticket filed as a debit, and 
serial number and date of last receiving report filed as a credit. This 
method will definitely establish astarting point for subsequent audit. The 
auditor will stamp his initials opposite the actual balances on the stock 
record cards. 

l\ Certificates of audit (Finance Service Form 0-12) will be prepared and 
accomplished in triplicate by the auditor, who will indicate thereon result 
of audit. The original copy of this certificate will be delivered to the- 
property ofhcer concerned, the duplicate copy forwarded to the Director 
of Finance, Washington, D. C, and the triplicate copy retained for file 
with other papers pertaining to the stock record in the office of the zone 
property auditor. When a transfer of responsibility takes place, an extra 
copy of the certificate will be prepared, and a copy furnished to each officer 
involved. 

18. The actual inventory and audit, including other details incident 
thereto, will be personally conducted by the auditor, with the assistance of 
only such personnel as are absolutely necessary to accomplish the work 
expeditiously. The assistance needed by an auditor in this connection, 
will be furnished by the property officer concerned. 

19. Subparagraph "A" of paragraph 3, Circular No. 131, War Depart- 
ment, 1918, in part states: "These auditors will be given free access to all 
warehouses, storerooms, offices, records, etc., and will be afforded every 
facility to enable a thorough audit.'' In this connection zone property 
auditors are enjoined to carefully refrain from disrupting or curtailing the 
functioning of the regular and necessary routine of work pertaining to any 
organization, or office, v^'herein stock record accounts are being audited, 
except in cases where such action is unavoidable or absolutely necessary, in 
which event discretion will be exercised to avoid confusion or friction. 

20. (a) In all cases where officers charged with accountability for sup- 
plies carried on stock record cards are relieved from duty at their respective 
stations, the zone property auditor concerned will, with the least prac- 
ticable delay in response to request, audit such accounts, furnishing certifi- 
cate of audit, Finance SerA-ice Form 0-12. 

b. If an auditor, or one of his duly authorized assistants, is not available 
to audit the account prior to relief and departm'e of the property officer 
concerned, that fact will be immediately communicated to the officer 
requesting the audit, directing transfer of property by certificate. In which 
event, after due and proper inventory by the succeeding officer, a certificate 
will be prepared and executed in duplicate as follows : 

, 19... 

(Name of station) 

I certify that pursuant to I have 

(Enter authority of Z. P. A.) 

this date received from Predecessor, all 

(Xame, rank, and organization) 

property enumerated on stock record cards, except articles listed below, 

including last shipping ticket No , dated , 19.., and last 

receiving report No , dated , 19 . . , pertaining to the property 

150920°— 19— 2 



10 

accountability of the above-named officer, and that I have this date assumed 
the duties of , at this station. 



(Name) Successor. 



(Rank and organization) 

Note: — To be made on receiving report form and accomplished in 
duplicate; one copy filed by successor with stock record account, one copy 
delivered to predecessor. 

c. All certificates (or clearances) pertaining to previous audit of the 
property account will be secured and assembled together with all other 
pertinent data and filed together with certificate of transfer of property, for 
the information of the auditor. 



Section V. 
METHOD OF AUDITING PROPERTY LOAN RECORDS. 

21. The auditor will obtain from the commanding officer a list of all 
organizations, or other duly authorized instrumentalities, within the juris- 
diction of a camp, post, or station, wherein property loan records are main- 
tained. 

22. The retained file of slupping tickets covering issues of supplies to be 
carried on property loan records will be secured from the supply officer. 

23. Each organization, or other agency concerned, will be visited by the 
auditor, who -will personally conduct the audit of property loan records in 
the following manner, viz: 

a. The list of balances will be checked with corresponding entries on 
property loan record, as of date of last audit. 

6. Check all data shown on shipping tickets, or other authorized papers, 
if any, filed in support of corresponding debit entries on property loan record 
appearing under caption "Quantity received." If the shipping tickets 
show that any property has been issued to an organization which has not 
been taken up on a property loan record, the auditor wUl verify the fact 
that it is expendable, or that it is an article of individual equipment and 
has been entered on individual equipment records of enlisted men. Only 
those items of property shall be considered expendal:ile which are "con- 
sumed ' ' as distinguished from ' ' worn, ' ' by proper use in the military service, 
such as foot powder, oil, paint, fuel, etc. ; or where the identity of an article 
is merged with that of other articles which they are used to repair or com- 
plete, such as spare or repair parts and components; or such as are authorized 
under War Department regulations to be dropped as per a stated allowance 
for a given interval of time, such as tableware, etc. : or such as are attached 
to and become a permanent part of a building, such as lighting fixtures, 
kitchen ranges, hot water tanks, water heaters, furnaces, etc. 

c. Check all data shown on receiving repforts, or other authorized papers, 
if any, filed in support of corresponding credit entries on property loan 
record appearing under caption ' ' Quantity returned. ' ' 

d. Make a physical check of any specially selected items, or inventory 
all the property if necessary. The circumstances of each individual case 
should govern in this respect. 

e. The various quantities of items disclosed by physical check or inven- 
tory will be compared with totals of each item as recorded on the property 
loan record. 

/. If a surplus is found to exist, the officer concerned will be requested 
to immediately institute an over, short, and damaged report taking up the 
surplus, posting same to the property loan record as a debit under the caption 
"Quantity received." There will be entered in the body of all over, short, 
and damaged reports thus instituted, the notation ' ' Found at post. 

g. If discrepancies of any nature are found to exist, the auditor will notify 
the officer concerned, give necessary advice for correction, and make 
written report of same to the commanding officer. 

h. ^Vhether shortage, surplus or other discrepancy is found to e^dst, the 
auditor will enter on his certificate of audit a brief statement of the difference 
with notation of action taken to adjust same. 

(11) 



12 

i. Upon completion of an audit a separate list of all balances will be 
prepared by the auditor for file in his office to be used as a basis for sub- 
sequent audit. This list will be dated as of date of audit, and will show 
serial number and date of last shipping ticket filed as a credit. This method 
will establish a definite starting point for subsequent audit. Certificate of 
audit (Finance Service Form 0-12) will be prepared and accomplished to 
apply accordingly. Auditor will stamp his initials opposite actual balance 
on the property loan records. 

24. The same conditions as outlined in paragraphs 18 and 19 apply with 
equal force and effect in connection with inventory and audit of property 
loan records, and other work incident thereto. Zone property auditors will 
be governed accordingly. 

25. (a) "\Mien an organization is ordered to proceed to a new station, the 
commanding officer of the post, camp, or station will notify the zone property 
auditor of the proposed change. The zone property auditor will obtain 
from the supply officer at the post, camp, or station from which the organ- 
ization has been ordered, the file of shipping tickets showing the charges 
against the organization since the last audit of its property record. If the 
new station is in another zone he will forward these shipping tickets, with 
a list of the balances of property on hand at the time of the last audit, to 
the zone property auditor having jurisdiction over the post, camp, or sta- 
tion to which the organization is moving. If the new station of the organ- 
ization is outside of the territorial limits of the United States or its insular 
possessions, he will forward the shipping tickets and list of balances to the 
commanding officer having jurisdiction over the forces to which the organ- 
ization is to report. 

(6) An auditor will not be sent to any station for the specific pin-pose of 
transferring property from one officer to another on property loan record. 
In the event of an officer being relieved from duty who is responsible for 
property carried on property loan record, the following method of procedure 
will be carried out: 

(1) Complete inventory will be made. After inventory, a certificate 
on receiving report blank will be prepared and executed in duplicate by 
succeeding officer, to the following effect: 



, 19... 

(Name of station. ) 

I certify that I have this date received from 

(Name, rank, and corps.) 

, predecessor, all property enimierated on property loan record 

cards, except articles listed below, pertaining to 

(Organization.) 

including last shipping ticket No , dated , 19.., and last 

receiving report No , dated , 19 . . . 



(Name.) Successor. 

(Rank and corps.) 
( Official designation. ) 



13 

(2) If a shortage is found in property listed on property loan record, the 
succeeding officer will enter on organization property loan record, in 
"Balance" column, property actually received, and in "Date" column 
date he received organization property. 

(3) Original copy of receiving report will be filed with organization 
property loan record, and duplicate given to officer involved. The officer 
responsible for shortage will take immediate steps to clear same. 

(c) When property that is carried on property loan record cards is to be 
transferred from one organization to another at the same station, the fol- 
lowing method of procedure will be carried out: 

(1) The officer receiving the property will prepare receiving reports in 
triplicate and sign on the original copy an acknowledgment of the receipt 
of the property. 

(2) He will retain one copy as a voucher to his property loan record and 
forward the other two copies to the transferring officer. 

(3) The transferring officer mil submit the two copies of the receiving 
reports to the proper post supply officer. The supply officer, or his proper 
representative, will note and sign on the copy signed by the receiving 
officer the words "Transfer noted," and return this copy to the transferring 
officer, who will file it as a, voucher to organization property loan record, 
and destroy the copy not stamped "Transfer noted. " The supply officer 
will file the third copy of receiving report with the auditor's file of shipping 
tickets covering issues to the receiving organization. 

(4) The supply officer will not be required to check the property trans- 
ferred, nor will he have any responsibility in the transaction except to 
compare the two copies of the receiving reports submitted to him and see 
that they agree. 

[Front.] 

CERTIFICATE OF AUDIT. 
Finance Service. 

Form 0-12 Stock Record Account. No. of Certificate 

Proprtey Loan Record. Date , 19. . . 

From : Zone Property Auditor, Finance Zone. 

To: 

(Name.) (Rank.) (Regiment or corps.) 



of at 

(Official designation.) (Organization or agency.) (Station.) 

Subject: Result of Property Audit. 

You are informed that an examination of your stock record account, or 
property loan record, has been made by me with the following result: 

(a) Audited and found correct. 

(6) Audited, settled, and closed. 

(c) Audited and the following discrepancies found: 

(Strike out any of the above which do not apply.) 

By authority of the Director of Finance: 

(Zone Property Auditor.) ( Rank and corps.) 

Date of first receiving report No , , 19 . . 

Date of last receiving report No , , 19. . 

Date of first shipping ticket No , , 19- - 

Date of last shipping ticket No , , 19. . 



14 

Original copy of this certificate will be delivered to the accountable 
officer; duplicate copy will be forwarded to the Director of Finance, Wash- 
ington, D. G. (Field Operations Division); triplicate copy will be retained 
and filed by the zone property auditor. If transfer of responsibility has 
taken place, an additional copy will be prepared and one copy given to each 
officer involved. 

(See reverse side for instructions.) 

[Back.] 
Instructions. 

(a) Applies where a correct balance is found for which an officer remains 
accountable. 

(b) Applies only in cases of complete clearance of accountability. 

(c) Applies where differences exist. State briefly nature of same and 
action taken for adjustment. 

Note. — When certificate of audit is made by an assistant auditor desig- 
nated by the zone property auditor, it shall be so noted in space reserved 
for signature on the face of this form. 



Section VI. 
METHOD OF AUDITING CONTRACTS. 

26. The auditing of contracts will be confined to cases in which the 
United States Government fmnishes a Contractor with any portion or all 
of the material or component parts used in the performance of the contract. 

27. Where the United States Government has entered into a contract 
as of April 1, 1917, or any date thereafter, the contract will be audited 
with a new to protecting the interests of the Government as defined by 
terms of the contract. 

28. Upon completion of contracts zone property auditors will, in check- 
ing material issued to contractors, including overissues, determine whether 
any material and money value thereof, including scraps and clippings, 
remain in possession of the contractor. The depot concerned will be 
duly notified of the result, and corresponding entry will be made on Form 
0-11. 

29. When a contract is to be audited, the auditor will withdraw from the 
files of his oflice, and take with him, the copies of all forms and data per- 
taining to the contract. 

30. Records of the depot or other agency handling the contract, includ- 
ing loading sheets, shipping tickets, and other authorized papers, will be 
examined by the auditor in order to secur3 additional data required to 
properly execute an audit. 

a. The auditor will, for his own information and official use, prepare 
separate working sheets to he used for each class of material and for entries 
thereon of other data as disclosed by the material control accounts records, 
where same are kept, or other records of the depot or other agency. 

b. The auditor will examine all pertinent records and accounts, and 
wherever possible the duplicate bills of lading covering all shipments of 
material to and from the contractors, for evidence of direct shipments not 
properly entered on the records of the depot or other agency. 

c. Each shipment ^vill be checked out against the production or con- 
tract records of each contract, and against the working sheets of the con- 
tractor's material accoimt. 

d. Contractor's material account record, or other similar records, where 
same are kept, should disclose debit entries covering each shipment of 
material and credit entries covering the allowance of fabricated material 
as provided by contract, and also credit entries covering all returns of 
unused and undamaged material. 

e. Working sheets. — These sheets will show both credit and debit entries, 
and will be so arranged as to facilitate transcribing the necessary data to 
Finance Service Form 0-11, Report on audit of contract. 

/. Separate working sheets may be made up in any convenient form 
best suited to the circumstances of each contract, but should, however, 
be arranged to conform to the following general provisions — ^where applica- 
ble, viz: 

Name and address of contractor. ' 

Place, zone, and date of preparation of working sheet. 
Name and rank of auditor preparing working sheet. 

Contract number. 

(15) 



16 

Name of office originating contract. 

Class of materia] . 

Quantity furnished. 

Unit price. 

Widths, weights, color, size, etc. 

Date of shipment. 

Where shipped. 

Paid for by (designate paying officer). 

Any other data pertinent to contract. 
Convenient columns should be arranged on working sheets, where nec- 
essary, for the distribution of all data under the above or other proper 
headings, followed by Remarks, if any, and signature of auditor. 

g. All data covering each separate shipment must be entered separately 
and not consolidated or combined in any way with other entries in body of 
working sheet. 

h. A recapitulation by totals of distribution columns will be entered on 
each separate working sheet. All entries of direct shipments to contractors 
will be separated from deliveries of material from depot warehouses or 
diversion points. 

i. Credit entries on working sheets will be determined in the following 
manner: 

(1) Compare total quantity of manufactured articles accepted as shown 
by contract or production record, with the total quantity paid for as shoMm 
by records of disbursing officer designated to make payments. 

(2) Multiply the unit allowance of each class of material by the number 
of completed articles accepted. 

(3) Allow credit for all returns of uncut and undamaged material, after 
satisfactory evidence of such return to depot stock has been presented. 

(4) The amounts cf scraps and clippings returned shjuld be noted and 
recorded. While not considered as credit, scraps and clippings will be 
returned, and failure to do so would operate as a proper proportionate 
charge against a contractor. 

j. The debit balance found, if any, is to be figured at the average cost 
of the material furnished for the period during which shipments were 
made. 

k. If material of different widths from that specified in the schedule of 
allowance is furnished in an emergency, such widths will be reduced to 
the lowest basis and the proper price for each width then applied to deter- 
mine the liability of the contractor. 

31. The auditor will attach the completed working sheets to such other 
papers as he may have in his possession pertaining to the contract being 
audited, and will visit the contractor's plant, establishment, or office, where 
he will state the object of his visit in a brief, courteous manner, and re- 
quest access to the contractor's records in so far as they pertain to the 
contract. 

32. No prescribed rule can be followed in conducting an examination 
and audit of the records of a contractor, therefore the initiati^'e and tact 
of an auditor must govern. He will, however, check the contractor's 
records to determine whether they agree v/ith the records of the depot as 
shown* by corresponding entries on working sheets; determine disposition 
made of overissues, if any, and make notation cf all pertinent data incident 
to the examination suitable to be properly incorporated under ' 'Remarks" 
on Form 0-11. 



17 

33. After completion of examination and audit of contractor's records, 
the auditor will immediately prepare and accomplish in quadruplicate 
the report on audit of contract, Finance Service Form 0-11, forwarding 
the original and duplicate to the Director of Finance, Washington, D. C, 
the triplicate to the supply officer concerned, and retaining the quadrupli- 
cate copy, together with working sheets and other data, if any, pertaining 
to the contract, for file in the auditor's office. 

34. The auditing of contracts will be so conducted that the regular 
fimctions of the depot, or contractor's office, will not be cvu-tailed, nor the 
progress of their work impeded. 

35. Sufficient assistance necessary to expeditiously accomplish all 
work incident to audit of contracts will be drawn from the personnel of the 
zone property auditor's office, and, in the execution of this work, all con- 
cerned will be governed by a strict adherence to the terms of each specific 
contract. 



18 



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19 

[Back.] 
Instructions. 

1. This form will be accomplished in triplicate, the original and dupli- 
cate to be forwarded to the Director of Finance, Washington, D. C. (Field 
Operations Division), and the triplicate retained by the zone property 
auditor. 

EXPLANATORY. 

2. The follo^ving data .will govern entries in corresponding numbered 
columns on face hereof, viz: 

(1) Self-explanatory. 

(2) Self-explanatory. 

(3) Name of article contracted for. 

(4) Self-explanatory. 

(5) Self-explanatory. 

(6) Number of finished product delivered by contractor to depot, 

same amount to be'entered in column 11. 

(7) Excess or shortage. 

(8) Remarks necessary not covered by printed headings. 

(9) Raw materials. 

(10) Self-explanatory. 

(11) Same amount entered as in column 6. 

(12) Obtained by multiplying (10) by (11). 

(13) Amount of raw material shipped to contractor. 

(14) Amount of raw material returned to depot by contractor. 

(15) Issued in excess to contractor and not returned to depot. 

(16) Price per unit at time of delivery. 

(17) Money value of the difference over issues. 

(18) Total amounts due United States by contractor. 

(19) Amount of bill against contractor. 

Note.— Multiphdng the unit allowance by the number of articles ac- 
cepted will give the total allowance of raw material to contractor. 

The total allowance plus amount raw material returned to the open stock 
of the depot, plus quantity issued in excess and not returned to the depot 
(if any), should equal amount of raw material shipped to contractor. (This 
applies only to overissues.) 



Section VII. 
RENDITION OF REPORTS. 

36. Zone property auditors are enjoined to promptly render reports of 
all audits on prescribed forms, and to exercise both care and caution in the 
preparation of such reports. 

37. A report covering operations and office work will be rendered weekly 
by each zone property auditor, and the officer in charge of each assistant 
zone property audit office concerned, showing the status of business from 
Saturday of the preceding week to and including Friday of the following 
week. A copy of the report rendered by the assistant zone property auditor 
will be furnished the zone property auditor for his information. The work 
covered by this report will not be included in that reported upon by and 
pertaining to the office of the zone property auditor. This report will con- 
sist of specific data submitted by form letter as follows: 

Finance Service, 
Office of the Zone Property Auditor, 

Finance Zone . 

File No. 

, ,19..= 



(Station.) (Date.) 

From: The Zone Property Auditor. 

To: The Director of Finance, Washington, D. C. -{Field Operations Divi- 
sion). 

Subject: Report of operations for week ending Friday, , 19 . . . 

(Date.) 

1. Commissioned personnel, ; total weekly salaries, $ 

2. Enlisted personnel, ; total weekly pay, $ 

3. Civilian personnel engaged in property auditing, ; total weekly 

pay, $ 

4. Civilian personnel engaged in contract auditing; total weekly pay, 



5. Property accounts, 

6. Contracts, 

7. Instructions, 

8. Circulars, bulletins, orders, etc., received, 

9. General remarks, 



(Name.) 
(Rank and organization.) 
explanatory. 

The above report will be compiled from the record of daily transactions 
of the week up to and including the close of business Friday. The follow- 
ing information will be entered in corresponding numbered paragraphs, 
using as much space and as many sheets as may be necessary, viz: 

1. Enter the number of officers on duty; total amount of their salary 
during the week ; names, rank, and duties performed by each during the week. 

(20) 



21 

2. Enter the number of enlisted men on duty (if any); total amount of 
their pay during the week; names, rank, and duties performed by each 
during the week. 

3. Enter the number of civilian employees on duty; total amount of 
their pay during the week; then enter names and nature of duties per- 
formed by each, followed by names of messengers so designated. 

4. Enter separately, (a) number of accounts audited, (b) number of 
accounts audited and cleared. 

5. Enter separately: 

a. Number oi contracts audited and completed, 

b. Number of contracts audited but not completed, 

c. Total amount of money found due the United States by contractor, 
$ 

d. Number of clerks engaged in auditing contracts, 

e. Total weekly pay of clerks on contract audit work, ■? 

/. Number of contracts not as yet audited, 

6. Enter names, rank, and station of officers to whom instructions in 
methods of property accounting were given. 

7. List all publications received by title, source, date, and number. 

8. Enter status of office work as "All office work up to date, " if such be 
the case. If not, enter "All office work not up to date, " state reasons for 
being delinquent, and estimated number of days required to bring same 
up to date. Enter all other pertinent data amplifying report, also all other 
data of a general nature properly suitable to submit. 



o 



LIBRARY OF CONGRE<:<: 




011 52( 



Hollingi 
pH 




011 520 525 




HoUinger Corp. 



